Exempts sales of reusable carryout bags from sales and use tax.

S 1275 exempts sales of reusable carryout bags from New Jersey's sales and use tax. The bill defines "reusable carryout bags" as those made from machine-washable materials (like polypropylene, cloth, or hemp), featuring stitched handles, and designed for multiple uses. This directly affects retailers selling qualifying bags and consumers purchasing them, as these bags will no longer incur the state sales tax. The exemption applies to all sales made on or after the fourth month following the bill's enactment.